Individual Income Tax Deadline Extended
A Manufacturer is any person who manufactures, fabricates, assembles, processes or labels a finished tobacco product.
A Wholesaler/Distributor is any person, whether located within or outside the borders of this state, other than a dealer, who sells or distributes tobacco within or into the boundaries of this state and who maintains a warehouse, warehouse personnel and salespersons who regularly contact and call on tobacco dealers and is engaged in the business of, importing into this state or purchasing tobacco from other manufacturers or distributors and selling the tobacco to dealers in this state for resale but is not in the business of selling the tobacco directly to the consumer of the tobacco.
A Importer is any person who manufactures, fabricates, assembles, processes or labels a finished tobacco product for sale or distribution.
A Retailer is any person located within the borders of this state that sells or distributes tobacco products to a consumer in the state.